https://www.taxtmi.com/caselaws?id=332962 A charitable hospital's medical store, operated to supply medicines and equipment to patients as part of its medical research, treatment and welfare objects, was held not to be a dealer under Section 2(10) of the Gujarat Sales Tax Act, 1969. The definition of dealer excludes a charitable institution carrying on manufacturing, buying, selling or supplying goods in performance of its functions to achieve its avowed objects, and the court treated the Gujarat Sales Tax Act and Gujarat VAT Act definitions as materially similar. Relying on the earlier view that such activity is not business activity, the question was answered against the department. en-us Fri, 16 Sep 2016 00:00:00 +0530 Fri, 30 Sep 2016 14:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332962 A charitable hospital's medical store, operated to supply medicines and equipment to patients as part of its medical research, treatment and welfare objects, was held not to be a dealer under Section 2(10) of the Gujarat Sales Tax Act, 1969. The definition of dealer excludes a charitable institution carrying on manufacturing, buying, selling or supplying goods in performance of its functions to achieve its avowed objects, and the court treated the Gujarat Sales Tax Act and Gujarat VAT Act definitions as materially similar. Relying on the earlier view that such activity is not business activity, the question was answered against the department. Case-Laws VAT and Sales Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332962